When it comes to racing simulation fanatics, nothing is out of reach, or too expensive to achieve simulation perfection. This year at CES Nvidia was showing off this setup from a company called Virtual Racer X (VRX). They call this the iMotion, and the starting price for it is $32,000.00.

The setup comes with everything you see below, the monitors, chair, armatures, steering wheel and pedals. A 5.1 surround sound system, a top end gaming PC, and a copy of their own game iRacing. The setup also supports ganes like F1 2011, Dirt 3, and Battlefield 2 (Kid not included). This setup is also compatible with the PlayStation 3 and Xbox 360.

If you're feeling extra rich, you can throw down an additional $1500, and VRX will set you up with three Samsung 42 inch 3D monitors, and a set of Nvidia 3DVision 2 glasses.

This setup is not for the faint-hearted, or for the average gamer for that matter. The iMotion is for the most hardcore and devoted racing enthusiast, that has that kind of money to throw away. But in my opinion if you want the most realistic racing experience and want to spend 32k? Why not simply go out and buy yourself a mid-ranged sports car and take it to your local track day, I bet you would have a lot more fun with that than you would this setup. But then again doing that has one small downfall, you could die.

So if you're a hard core racing aficionado, have $32,000 to spare, and don't fee like dying in a horrible racing accident, then the iMotion is for you.

You can speak with VRX, and learn more about about the iMotion in more detail on their website.